KANTILAL ISHWARLAL CHAEL Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) RULE . Mr. M. R. Bhatt, learned counsel, appears for the respondent and waives service of rule.

(2.) CONSIDERING the limited scope of the controversy involved in this special civil application, we have taken it up for final disposal today itself. We heard learned counsel on both the sides, on the merits.

(3.) AS per the extract made above, there is a view expressed that the conditions laid down in section 18B of the Act are satisfied in the case of petitioner. However, without expressing any reason, the respondent proceeds to say that the petitioner deserves to get some relief. The provision set forth in section 18B of the Act gives the power or vests the power to reduce or waive when there is a satisfaction on certain factors. But, if the respondent chooses not to waive in full despite the satisfaction having been arrived at for waiver, there must be sound and convincing reasons expressed thereof. That is absolutely lacking in the present case. This feature alone obliges us to interfere in this special civil application. Accordingly, this special civil application is allowed and the order impugned is quashed. Rule is made absolute to the above extent, with no order as to costs.